MOHAN KUMAR SHARMA,UTTAR PRADESH vs. ITO WARD 5(1)5, NOIDA

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ITA 3687/DEL/2023Status: DisposedITAT Delhi10 July 2024AY 2020-2021Bench: SH. PRADIP KUMAR KEDIA (Accountant Member), SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Ι.Τ.Α. No. 3687/DEL/2023 (A.Y 2012-13) | APPELLANT | | RESPONDENT | | :------------------------ | :---------------- | :----------------------------------------------- | | Mohan Kumar Sharma | Vs. | Income-tax-Officer Ward 5(1)5 | | L-211, Vivek Vihar, Sector-82, Noida, Uttar Pradesh | | Noida Income Tax Office, G Block Complex, Ssector-20, Noida, Uttar Pradesh | | PAN No. ADIPS8267Q | | | | (APPELL4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the present appeal as withdrawn, granting the assessee liberty to file a fresh appeal against the CIT(A) order dated 17/10/2023 within 30 days of receiving this order. It was clarified that the time consumed in the current proceedings would not be counted for limitation purposes if the fresh appeal is filed within the stipulated period.

What were the facts?

The assessee filed an appeal for Assessment Year 2020-21 against a CIT(A) order. During the proceedings, the counsel submitted that the appeal was incorrectly filed, stemming from an order under Section 154, and should have been filed directly against the CIT(A) order due to a bona fide mistake. The counsel sought to withdraw the current appeal with the liberty to file a fresh one.

What were the issues?

Whether an appeal can be withdrawn due to a bona fide mistake in filing against the wrong order, and how the limitation period for filing a fresh appeal should be treated.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SH. PRADIP KUMAR KEDIA & SHRI YOGESH KUMAR U.S.

For Appellant: Adv &
Hearing: 03.07.2024Pronounced: 10.07.2024

This appeal is filed by the assessee for Assessment Year 2020- 21 against the order of the Ld. CIT(A)/National Faceless Appeal Centre (‘NFAC’ for short), New Delhi, dated 17/10/2023.

2.

After arguing for sometime on the merits of the case, the Ld. Counsel for the assessee submitted that the present Appeal is assessee should have filed appeal against the order of the CIT(A) dated 17/10/2023 which was the bonafide mistake at the ends of the Assessee. Therefore, the Ld. Counsel filed memo to withdraw the present Appeal with a liberty to file the Appeal against the order of the Ld. CIT(A) dated 17/10/2023.

3.

Considering the above facts and circumstances and the Memo filed by the Assessee's Representative, we dismiss the present Appeal of the Assessee as withdrawn with a liberty to file fresh Appeal challenging the order of the Ld. CIT(A) dated 17/10/2023 within 30 days from the date of receipt of this order. If the assessee files the Appeal challenging the order of the Ld. CIT(A) dated 17/10/2023 within 30 days from the date of the receipt of this order, the time consumed in the present proceedings shall not be counted for the purpose of limitation while counting the delay in filing the fresh Appeal before the Tribunal. withdrawn.

Order pronounced in the open court on 10th JULY, 2024.

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